2013 (12) TMI 1635

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..... mmissioner (AR), for the Respondent. ORDER [Order per : Justice G. Raghuram, President]. - The assessed tax liability presently due (after the appropriations ordered) ₹ 81,53,013/-, covered by the common adjudication order, dated 12-10-2012 passed in respect of two show cause notices, dated 3-5-2011 and 27-3-2012 apart from interest and penalty as specified. 2. The demand arise .....

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..... ilities to the petitioner s own employees as part of the affirmative employment practices falls within the scope of input services , broadly defined in Rule 2(1) of the 2004 Rules, as a service used in or in relation to manufacture or production of a final product or an output service. 4. Learned DR has referred to the judgments of the Bombay High Court and another of the Gujarat High Court in .....

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..... ervices like canteen, rent-a-cab/transportation, insurance and health insurance policy for employees was held to fall within input service , provided in relation to the manufacturing activity of the assessee. 5. There is thus apparent a conflict of opinion on application of the provisions of Rule 2(1) of the 2004 Rules in the peculiar factual settings. There is however no apparent conflict in .....

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